中華人民共和國注冊會計師法

Law of the PRC on Certified Public Accountants

 第一條 為了發揮注冊會計師在社會經濟活動中的鑒證和服務作用，加強對注冊會計師的管理，維護社會公共利益和投資者的合法權益，促進社會主義市場經濟的健康發展，制定本法。

Article 1 This Law is formulated in order to bring into play certified public accountants' role of attestation and service in social economic activities, strengthen administration of affairs of certified public accountants, protect public interests and the lawful rights and interests of investors, and promote the healthy development of the socialist market economy.

 第二條 注冊會計師是依法取得注冊會計師證書并接受委托從事審計和會計咨詢、會計服務業務的執業人員。

 Article 2 A certified public accountant is a professional who has obtained the certificate of certified public accountant according to law and is commissioned to offer auditing, accounting consultancy and other accounting services.

第三條 會計師事務所是依法設立并承辦注冊會計師業務的機構。

 Article 3 A public accounting firm is an organization which is established according to law and undertakes to provide professional services of certified public accountants.

注冊會計師執行業務，應當加入會計師事務所。

 A certified public accountant who provides services shall join a public accounting firm.

第四條 注冊會計師協會是由注冊會計師組成的社會團體。

 Article 4 The institute of certified public accountants is a public organization composed of certified public accountants.

 中國注冊會計師協會是注冊會計師的全國組織，省、自治區、直轄市注冊會計師協會是注冊會計師的地方組織。

 The Chinese Institute of Certified Public Accountants is the national organization of certified public accountants and institutes of certified public accountants in provinces, autonomous regions and municipalities directly under the Central Government are local organizations of certified public accountants.

 第五條 國務院財政部門和省、自治區、直轄市人民政府財政部門，依法對注冊會計師、會計師事務所和注冊會計師協會進行監督、指導。

Article 5 The financial department under the State Council and financial departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall supervise and guide the activities of certified public accountants, public accounting firms and institutes of certified public accountants according to law.

第六條 注冊會計師和會計師事務所執行業務，必須遵守法律、行政法規。

 Article 6 Certified public accountants and public accounting firms in performance of services must abide by the law and administrative rules and regulations.

注冊會計師和會計師事務所依法獨立、公正執行業務，受法律保護。

 Certified public accountants and public accounting firms shall carry out their business independently and impartially according to law and shall be protected by law.

第二章 考試和注冊

CHAPTER II EXAMINATION AND REGISTRATION

第七條 國家實行注冊會計師全國統一考試制度。

 Article 7 The State shall adopt a unified national examination system for certified public accountants.

注冊會計師全國統一考試辦法，由國務院財政部門制定，由中國注冊會計師協會組織實施。

 The measures for the unified national examination shall be formulated by the financial department under the State Council and such examination shall be organized and conducted by the Chinese Institute of Certified Public Accountants.

 第八條 具有高等專科以上學校畢業的學歷、或者具有會計或者相關專業中級以上技術職稱的中國公民，可以申請參加注冊會計師全國統一考試；

 Article 8 Chinese citizens who have graduated from colleges or universities or who have earned the professional title of accountant or an intermediate or higher professional title in a relevant field of study may apply for attendance at a unified national examination for certified public accountants.

具有會計或者相關專業高級技術 職稱的人員，可以免予部分科目的考試。

 Those who have earned the professional title of accountant or senior professional titles in a relevant field of study may be exempted from examination in certain subjects.

 第九條 參加注冊會計師全國統一考試成績合格，并從事審計業務工作2年以上的，可以向省、自治區、直轄市注冊會計師協會申請注冊。

 Article 9 Whoever has passed the unified national examination for certified public accountants and has engaged in auditing business for more than two years may apply to the institute of certified public accountants of the province, autonomous region or municipality directly under the Central Government for registration.

除有本法第十條所列情形外，受理申請的注冊會計師協會應當準予注冊。

 Except the situations specified in Article 10 of this Law, the institute of certified public accountants that has received the application shall permit the applicant to register.

第十條 有下列情形之一的，受理申請的注冊會計師協會不予注冊：

 Article 10 If the applicant is involved in any of the following circumstances, the institute of certified public accountants that has received the application shall not permit the applicant to register:

(一)不具有完全民事行為能力的；

 (1) if the applicant does not have the full capacity for civil conduct;

(二)因受刑事處罰，自刑罰執行完畢之日起至申請注冊之日止不滿5年的；

 (2) if the applicant was punished for a crime and the period between the date of completing the criminal punishment and the date of application for registration is less than five years;

 (三)因在財務、會計、審計、企業管理或者其他經濟管理工作中犯有嚴重錯誤受行政處罰、撤職以上處分，自處罰、處分決定之日起至申請注冊之日止不滿2年的；

 (3) if the applicant was subjected to an administrative sanction, or removed from office or a more serious sanction, due to grave mistakes in financial, accounting, auditing, enterprise management or other economic activities, and the period between the date of the decision for such punishment or sanction and the date of application for registration is less than two years;

(四)受吊銷注冊會計師證書的處罰，自處罰決定之日起至申請注冊之日止不滿5年的；

 (4) if the applicant was punished with the revocation of the certificate of certified public accountant, and the period between the date of the decision for such punishment and the date of application for registration is less than five years; or

(五)國務院財政部門規定的其他不予注冊的情形的。

 (5) other circumstances under which registration shall not be approved as stipulated by the financial department of the State Council.

第十一條 注冊會計師協會應當將準予注冊的人員名單報國務院財政部門備案。

 Article 11 The institute of certified public accountants shall submit the namelist of applicants whose applications are approved to the financial department of the State Council for the record.

 國務院財政部門發現注冊會計師協會的注冊不符合本法規定的，應當通知有關的注冊會計師協會撤銷注冊。

 If the financial department of the State Council finds any registration approved by an institute of certified public accountants to be inconsistent with the provisions of this Law, it shall notify the relevant institute of certified public accountants to cancel the registration.

注冊會計師協會依照本法第十條的規定不予注冊的，應當自決定之日起15日內書面通知申請人。

 If an institute of certified public accountants decides not to approve the registration of an applicant in accordance with Article 10 of this Law, it shall notify the applicant in writing within 15 days after the decision is made.

 申請人有異議的，可以自收到通知之日起15日內向國務院財政部門或者省、自治區、直轄市人民政府財政部門申請復議。